2017 (1) TMI 1730

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....irst Schedule to the Central Excise Tariff Act, 1985. During the period in question, Respondent have availed cenvat credit on various input services, on basis of documents / challans issued by their Regional Marketing Office (RMO) and Head Office registered as an Input service Distributor. 3. On scrutiny of ER-1 returns filed by the Respondent for the relevant period, the Department entertained a view that the input services in question viz. Air Travel Agent, Maintenance and Repair, Mandap Keeper, Rent a cab, Telephone services received by the respondent, do not qualify as input services, defined under Rule 2 (l) of the Cenvat Credit Rules 2004, because the subject services were used by the Respondent for the purpose other than manufactu....

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....thority's order and prayed for restoring the same. 7. Ld. Counsel for the respondent submitted that the issue of Cenvat Credit of all the subject services has already been settled in favour of the respondent by several decisions of the Tribunal. In particular she relied upon the decision in the following case laws which are in respect of their own sister units and in their own case wherein Cenvat Credit on subject services has been allowed: i) CCE Vs. Jaypee Bela Plant vide Final Order No. A/337- 340/2010-SM(BR) dated 10.04.2012 ii) CCE Vs. Jaypee Bela Cement Plant vide Final Order No. A/1549-1553/2012-SM(BR) dated 12.11.2012. iii) CCE Vs. Jaypee Rewa Cement Plant vide Final Order No. A/53251-53252/2014-SM(BR) ....

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....um) 2. Jeans Knit P. Ltd. vs. CCE 2011 (21) STR 460 (Tri-Bang) 3. Rotork Control (India) Pvt. Ltd. vs. CCE 2010 (20 STR 684 (Tr-Chennai) 6. Rent a cab 1. CCE Bangalore III vs. Stanzen Toyotetsu India (P) Ltd. 2011 (23) STR 444 2. CCE Bang vs. V.T. G. Kirloskar Automotive (P) Ltd. 2011 (32) STT 251 3. CCE Chandigarh vs. M/s. Federal Mogul Goetze (India) Ltd. 2011 TIOL 650 HC P&H-ST 4. Hindustan Coca Cola Beverages (P) Ltd. vs. CCE Hyderabad 2010 (18) STR 57 (Tri-Bang) 5. CCE Vadodara vs. Haldyn Glass Gujarat Ltd. 2009 (14) STR 819 (Tri-Ahmd) 6. CCE Raipur vs. Beekay Engg. And Castings Ltd. 2009 (16) STR 709 7. Dr. Reddy's Lab Lte. Vs. CCE 2010 (19) STR 71 (Tri-Bang) 8. Semco Electrical Pvt. Ltd. vs. CCE [2....